{
  "url": "https://openlegislation.uk/finance-act-1995/section-11",
  "json_url": "https://openlegislation.uk/finance-act-1995/section-11.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Rates of duty: further provisions.",
  "text": "(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979, as substituted by section 10 above, there shall be substituted—\n“\nTABLE\n1. Cigarettes\nAn amount equal to 20 per cent. of the retail price plus £57.64 per thousand cigarettes.\n2. Cigars\n£85.61 per kilogram.\n3. Hand-rolling tobacco\n£85.94 per kilogram.\n4. Other smoking tobacco and chewing tobacco\n£37.64 per kilogram.\n”\n(2) This section shall be deemed to have come into force on 1st January 1995.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1979 c. 7."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 11 in force on 1.1.1995: see s. 11(2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/section/11",
    "retrieved_at": "2026-10-29T09:33:25.980862+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}